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Limitation of benefits clause and Turkey's approach from policy to legal order A. Selçuk Özgenç

By: Özgenç, A. Selçuk .

Material type: Article

ArticlePublisher: 2017Subject(s): LIMITACIÓN DE BENEFICIOS

| TRATADOS INTERNACIONALES

| CONVENIOS

| TURQUIA

In: Intertax v. 45, n. 5, May 2017, p. 417-426Summary: This article examines the Limitation of Benefits (LOB) Clause in the context of Turkish tax treaties and discusses it's content from a comparativeperspective based on current application. In that application, it seems that LOB Clauses bear the General Anti Avoidance Rule (GAAR) feature which it is not inline with OECD approach and undoubtingly it is open the criticism from the legal perspective.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	OP 2141/2017/5-6 (Browse shelf)	Available		OP 2141/2017/5-6

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Previous	OP 2141/2017/5-3 A new approach to international taxation dispute resolution process ( ITDRP )	OP 2141/2017/5-4 The EU and Third Countries	OP 2141/2017/5-5 The impact of BEPS actions 8 - 10 on comparability analysis in the context of attribution of profits to permanent establishments	OP 2141/2017/5-6 Limitation of benefits clause and Turkey's approach	OP 2141/2017/5-7 Singapore	OP 2141/2017/6/7-1 GAARs and treaties : from the guiding principle to the principal purpose test	OP 2141/2017/6/7-2 Protection of the taxpayer in the information exchange procedure	Next

Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.

This article examines the Limitation of Benefits (LOB) Clause in the context of Turkish tax treaties and discusses it's content from a comparativeperspective based on current application. In that application, it seems that LOB Clauses bear the General Anti Avoidance Rule (GAAR) feature which it is not inline with OECD approach and undoubtingly it is open the criticism from the legal perspective.

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Biblioteca del Instituto de Estudios Fiscales

Limitation of benefits clause and Turkey's approach from policy to legal order A. Selçuk Özgenç

By: Özgenç, A. Selçuk.

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By: Özgenç, A. Selçuk .